UK-domiciled individuals living overseas with UK property or UK-based financial assets: 2021 to 2025

FOI reference: FOI-2026-3596

You asked

I would like to request the following information:

1. The number of UK-domiciled individuals who declared a change of primary residence to an overseas address while retaining UK property, rental income, or other UK-based financial assets, broken down by calendar year from 2021 to 2025.

2. Where available, a breakdown by destination country or region (e.g. Middle East, Europe, Australia/New Zealand).

3. Where available, any trend data on whether this cohort has grown year on year over the same period.

We said

Thank you for your request.

Unfortunately, we do not hold the information you have requested.

HM Revenue & Customs (HMRC) may be better placed to assist with this request. They publish statistics on non-domiciled taxpayers in the UK.